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Wappingers Central School District – Professional Services (2022M-88)

… use competitive methods, as required by District policy, to select 40 professional service providers who were paid … of professional service providers’ contracts is conducted to determine the need for new RFPs. Except as specified in … officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88

South Mountain Hickory Common School District – Financial Management (2022M-49)

… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … initiate corrective action. … Determine whether the South Mountain Hickory Common School District District Trustee and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022m

Town of Groton – Highway Department Asset Accountability (2022M-117)

… officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not … officials adequately safeguarded and accounted for Highway Department Department assets …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117

Ripley Central School District – Financial Management (2021M-23)

… written multiyear financial plan and did not adhere to the fund balance policy. Key Recommendations Adopt budgets … the amount of appropriated fund balance that will be used to fund operations. Develop and adopt a comprehensive written … generally agreed with our findings and indicated they have initiated or will initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23

Village of Palmyra - Justice Court Operations (2019M-202)

… receipts were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s cash balances … by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… condition, and Ensured that Town officials did not have prohibited interests in Town contracts. Key Findings The … from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The … the requirements General Municipal Law as they relate to conflicts of interest. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

Town of Dayton - Fund Balance Management (2019M-221)

… plans and written fund balance and reserve fund policies to help guide the budget development process. Outstanding interfund cash advances from 2016 have not been repaid as required. Key Recommendations … TW general fund and TW highway fund and establish a plan to eliminate deficit fund balances and ensure that those …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221

Village of Port Dickinson – Financial Condition (2014M-154)

… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154

Village of Perry – Water Accountability (2014M-31)

… for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written …

https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31

Watervliet City School District – Information Technology (2021M-34)

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Review network user … and unneeded permissions. Monitor employees’ Internet use to ensure compliance with the District’s AUP. District … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

Andes Joint Fire District – Financial Activities (2020M-158)

… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … $4,680 were not audited and approved before payment. Have adequate supporting documentation for seven … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158

The Academy Charter School - Credit Card Expeditures (2019M-80)

… tested, totaling $216,882) had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature or purpose of the purchase. The Board … agreed with our recommendations and indicated they have taken, or planned to take, corrective action. … …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80

Village of Andover – Water and Electric Cash Receipts (2019M-152)

… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …

https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152

East Quogue Union Free School District - Claims Auditing (2019M-78)

Determine whether claims were adequately supported and properly audited before payment

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting … general fund operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key … expenditures and the amount of fund balance appropriated to finance operations. Accurately project the amount of …

https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102

Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)

… Determine whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67

Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)

… Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions or … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76

Groton Central School District – Cash Management (2020M-124)

… interest earnings totaled $72,555, but the District could have earned another $367,963 if officials invested available … (Board) investment policy. Solicit interest rate quotes to maximize interest earnings or prepare monthly cash flow … Ensure available funds are invested, within legal limits, to maximize interest earnings. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124